Does Big4 hire ACCA individuals from international countries (they will not need visa sponsorship and would be legally authorized to work in USA).

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Can’t say anything about other Big4 but for the vast majority of candidates (who want to work in USA) CPA is mandatory for everyone at EY if you’re in assurance. I’m an ICAEW chartered accountant and even I had to sit for CPA over here. Now with saying that I’m sure there will be a person over here and there who will be working without their CPA but they usually don’t get promoted (to managers and above)!after their senior years.

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